The court initially ruled that Blixseth had at least 12 creditors and, therefore, a minimum of three petitioning creditors with unsecured claims totaling at least $14,425, not subject to a bona fide dispute as to liability or amount, had to join the involuntary petition.

Even though giving gifts to the decedent's family was a motivation in this case, the court found that the desire to manage the property for eventual development and sale was a sufficient nontax purpose that satisfied the bona fide sale requirement.

On appeal, the county argued that when a developer conveys to a bona fide purchaser a lot that was previously assessed at the developer's acquisition cost, the lot must be revalued at its purchase price regardless of whether it contains a building.

However, outside of the public service, Nova Scotia allows age discrimination if it is in a bona fide retirement or pension plan, or within the terms or conditions of a bona fide group or employee insurance plan.

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